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Tim and Diane were divorced in December of 2018. Under the divorce agreement, Diane was to receive $60,000 each year. How much is considered Diane's

Tim and Diane were divorced in December of 2018. Under the divorce agreement, Diane was to receive $60,000 each year. How much is considered Diane's Gross Income? 

Assuming the divorce and divorce agreement were executed in the current year. How much is considered Diane's Gross Income?

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